The aim of this paper is to assist Parties and stakeholders in formulating a common understanding of the nature of accounting for mitigation targets given the diversity of target types in NDCs. A summary and unpacking is included on key accounting-related elements in the Paris Agreement and Decision text. In addition, an in-depth discussion covers the particular issues of accounting for cooperative approaches and for the land sector. Finally, the paper explores how accounting guidance may be applied within the NDC cycle.
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Accounting for mitigation targets in Nationally Determined Contributions under the Paris Agreement
